ESI inspector will be verifying all records connected with employment since the company's employment strength exceeded 9/ 19 as the case may be. In order to fix the date of coverage the Inspector may even verify the previous records records. Non allotment of Insurance number will not absolve the employer from production of records. Normally for a covered establishment, the records from the last date of inspection will be verified. This does not mean that he should verify only the records of that particular period only but he can check the past records also. The employer is required to maintain and produce the following books/ returns to the ESI Inspector in addition to the Wage Register and Attendance Register. 1. Form 7 (Register of Employees showing the details of : Gross wages, ESI contribution deducted, Contribution by the Employer and total for the contribution period (six months) 2. Accident book in form 15 3. ESI Declaration in form 1, 4. Return of declaration in form 3 5. Return of Contribution in form 6 for the contribution period (with similar entries as in register of employees Form 7) 6. Accident report in form 16. (A similar form- form 18- is to be furnished to the Inspector of Factories and Boilers) Regards, Madhu.T.K